Latest Documents

Release of a new discussion draft on BEPS Action 7 (Prevent the Artificial Avoidance of PE Status)

Public comments are invited on a new discussion draft which includes proposals resulting from the work on Action 7 (Prevent the Artificial Avoidance of PE Status) of the Action Plan on Base Erosion and Profit Shifting (BEPS).

Release of discussion draft on Action 7 (Prevent the Artificial Avoidance of PE Status) of the BEPS Action Plan

The Committee on Fiscal Affairs (CFA) invites interested parties to send comments on this discussion draft, which includes the preliminary results of the work carried on with respect to issues related to the artificial avoidance of PE status and includes proposals for changes to the definition of permanent establishment found in the OECD Model Tax Convention.

Preventing the Granting of Treaty Benefits in Inappropriate Circumstances

Release of discussion draft on Action 6 (Prevent Treaty Abuse) of the BEPS Action Plan

Public comments are invited on a discussion draft that includes the proposals produced with respect to Action 6 (Prevent Treaty Abuse) of the BEPS Action Plan.

OECD publishes comments received on strategies that allegedly result in the artificial avoidance of PE Status

On 22 October 2013, the OECD requested interested parties to send a short description of strategies that might be considered to result in the artificial avoidance of PE status in relation to base erosion and profit shifting. The OECD has now published the only response received following that invitation.

Public comments received on the discussion draft on the application of Article 17 (Artistes and Sportsmen) of the OECD Model Tax Convention

The OECD has published the comments received on a proposed draft of the new Article 17 of the OECD Model Tax Convention (Artistes and Sportsmen).

African Tax Administration Forum launched on 19-20 November 2009

On 19-20 November the African Tax Administration Forum (ATAF) was launched by the President of Uganda.

OECD holds a major Conference “Transfer Pricing and Treaties in a Changing World”

On 21-22 September 2009, the OECD held a major conference “Transfer Pricing and Treaties in a Changing World”.

Public comments on Reports Relating to Claims for Treaty Benefits by Portfolio Investors

Public comments on Reports Relating to Claims for Treaty Benefits by Portfolio Investors.